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1、英文资料及译文译文资料原文WhatisCompensation?Anemployee'stotalcompensationhasthreecomponents.Therelativeproportionofeach(knownasthepaymix)variesextensivelybyfirm.Thefirstand(inmostfirms)largestelementoftotalcompensationisbasecompensation,thefixedpayanemployeereceivesonaregularbasis,eitherintheformofasalary(forex
2、ample,aweeklyormonthlypaycheck)orasanhourlywage.Thesecondcomponentoftotalcompensationispayincentives,programsdesignedtorewardemployeesforgoodperformance.Theseincentivescomeinmanyforms(includingbonusesandprofitsharing)andarethefocusofchapter11.Thelastcomponentoftotalcompensationisbenefits,sometimesca
3、lledindirectcompensation.Benefitsencompassawidevarietyofprograms(forexample,healthinsurance,vacations,andunemploymentcompensation),thecostsofwhichapproach41percentofworkers'compensationpackages.Aspecialcategoryofbenefitscalledperquisites,orperks,areavailableonlytoemployeeswithsomespecialstatusintheo
4、rganization,usuallyupper-levelmanagers.Commonperksareacompanycar,aspecialparkingplaceoncompanygrounds,andcompany-paidcountryclubmemberships.Compensationisthesinglemostimportantcostinmostfirms.Personnelcostsareashighas60percentcostsoncertaintypesofmanufacturingenvironmentsandevenhigherinsomeserviceor
5、ganizations(forexample,laborcostsamounttoapproximately80percentoftheU.S.PostalService'sbudget).Thismeansthattheeffectivenesswithwhichcompensationisallocatedcanmakeasignificantdifferenceingainingorlosingacompetitiveedge.Forinstance,ahigh-techfirmthatprovidesgenerouscompensationtomanagerialandmarketin
6、gpersonnelbutunderpaysitsresearchanddevelopmentstaffmayloseitsabilitytoinnovatebecausecompetitorsconstantlypirateawayitsbesttalent.Thus,howmuchispaidandwhogetspaidwhatarecrucialstrategicissuesforthefirm;theyaffectthecostsideofallfinancialstatementsanddeterminetheextenttowhichthefirmrealizesaloworhig
7、hreturnonitspayrolldollars.BalancingEquityIdeally,afirmshouldtrytoestablishbothinternalandexternalpayequity,buttheseobjectivesareoftenatodds.Forinstance,universitiessometimespaynewassistantprofessorsm
